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LegalText 22 U.S.C. § 288b Baggage and effects of officers and employees exempted from customs duties and internal revenue taxes us united_states_code code_section 22 FOREIGN RELATIONS AND INTERCOURSE 7 INTERNATIONAL BUREAUS, CONGRESSES, ETC. 288b 22 U.S.C. § 288b current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc22@119-100.zip /us/usc/t22/s288b data/legal/raw/us/code/title-22/usc22.xml 645865ab00b415178fcd88bdf4cae3bcb0971eff15373c4c76616eeaa0bbc2b5 b9c63ede722f5e0bf8eabfe9029e06e312ab9bcfd95c4d1424ed515baff1df83 876ad718668d2739d8ef9117f97b5b06e043330a14e97d99f1b4abb989522d0b 2026-07-04 official
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22 U.S.C. § 288b - Baggage and effects of officers and employees exempted from customs duties and internal revenue taxes

Text

Pursuant to regulations prescribed by the Commissioner of U.S. Customs and Border Protection with the approval of the Secretary of the Treasury, the baggage and effects of alien officers and employees of international organizations, or of aliens designated by foreign governments to serve as their representatives in or to such organizations, or of the families, suites, and servants of such officers, employees, or representatives shall be admitted (when imported in connection with the arrival of the owner) free of customs duties and free of internal-revenue taxes imposed upon or by reason of importation.

(Dec. 29, 1945, ch. 652, title I, § 3, 59 Stat. 669; Pub. L. 114125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)

Notes

Statutory Notes and Related Subsidiaries

Change of Name “Commissioner of U.S. Customs and Border Protection” substituted for “Commissioner of Customs” in text on authority of section 802(d)(2) of Pub. L. 114125, set out as a note under section 211 of Title 6, Domestic Security.

Transfer of Functions For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114125, and section 802(b) of Pub. L. 114125, set out as a note under section 211 of Title 6.

Executive Documents

Transfer of Functions For transfer of functions of other officers, employees, and agencies of the Department of the Treasury, with certain exceptions, to the Secretary of the Treasury, with power to delegate, see Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. The Commissioner of Customs, referred to in text, was an officer of the Treasury Department.